How to solve

Problem $3-11($Algo$)$ T$-$Account Analysis of Cost Flows $[$LO$3-2,$ LO$3-3,$ LO$3-4]$

Selected T$-$accounts of Moore Company are given below for the just completed year:

$\backslash$table$[[,$Factory Wages Payable,Credit,$],[$Debits$,,10,000],[,189,000,\backslash$table$[[$Balance $1/1],[$Credits$]],184,000],[,,$Balance $12/31,5,000]]$

$\backslash$table$[[$Debit$,$Finished Goods,Credit$],[$Balance $1/1,42,000,$Credits,,?$],[$Debits$,?,,,],[$Balance $12/31,63,000,,,],[$Debit$,\backslash$table$[[$Cost of $G$